Classification of Noodles With A Soup Base

HQ 953104 April 1, 1993 CLA-2-CO:R:C:F 953104 K CATEGORY: Classification TARIFF No.: 1902.30.0060 Mr. Kwang Soo Paick K.S. Trading Co. P.O.Box 76214 Los Angeles, California 90076 RE: Classification of Noodles With A Soup Base Dear Sir: The following is in response to your request of September 4, 1992, for a ruling concerning the classification of products referred to as "Oriental Style Instant Noodle With Soup". Two samples were submitted which were examined and disposed of. FACTS: The products consist of a plastic bowl with a foil lid, containing dried noodles and a packet of a powdered soup base. The net weight is 3.03 ounces. The stated ingredients for the noodles are wheat flour, potato starch, palm oil, salt, onion paste, and corn flour. The manufacturing process of the noodles includes the passing of the noodles through a steam box for one and one half minutes and partially cooking the noodles by frying them in palm oil for two minutes. The noodles are then air cooled and are packaged with a soup based packet which enables a consumer to make instant noodle soup by the addition of boiling hot water. One of the products contains shrimp and for purposes of this ruling, we assume that the quantity is not over 20 percent by weight. ISSUE: The issue is whether the noodles have been "cooked" and therefore classifiable under subheading 1902.30.0060, Harmonized Tariff Schedule of the United States (HTSUS). -2- LAW AND ANALYSIS: Heading 1902, HTSUS, provides for pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as ... noodles..., whether or not prepared. In Headquarters Ruling Letter (HRL) 086309, dated March 1, 1990, concerning a similar instant noodle soup, we stated that the mere inclusion of a sealed soup base packet in the same package as the noodles does not constitute a preparation of the pasta for tariff purposes and that the merchandise was classifiable as other uncooked pasta, not stuffed or otherwise prepared, other, including pasta packaged with sauce preparations, in subheading 1902.19.4000, HTSUS, with duty at 10 percent ad valorem. However, the merchandise in this case contains noodles that have been cooked or partially cooked and therefor have been prepared for tariff purposes. Accordingly, the merchandise is this case is classifiable as other pasta, under subheading 1902.30.0060, HTSUS, with a duty at 10 percent ad valorem. HOLDING: Products containing dried noodles that were prepared by a cooking process and are packaged with a soup base packet that enables a consumer to make instant noodle soup by the addition of boiling hot water, are classifiable as other pasta under subheading 1902.30.0060, HTSUS, with duty at 10 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division